Annual Budget Overview: Revenues and Expenditures
How We’re Funded: Primarily Through Property Taxes
Fire protection districts in Louisiana, including ours, are funded primarily through ad valorem taxes — a type of property tax based on the assessed value of real estate within the district.
This means:
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The majority of our operating budget comes from a dedicated millage rate approved by voters.
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We do not receive revenue from local sales taxes.
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In addition to property taxes, we may receive limited funding from other sources such as:
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EMS reimbursements (e.g., for ambulance services)
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Grants
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Service fees or intergovernmental agreements
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Insurance rebates or special programs
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Ad valorem taxes provide a reliable and stable funding base, allowing us to:
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Staff stations and respond to emergencies
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Maintain and replace equipment
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Provide fire prevention programs
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Operate with long-term financial sustainability
We are committed to transparency and fiscal responsibility. You can view our current budget summary, financial reports, and historical millage approvals below.
Understanding Millages, Property Values, and Tax Changes
In Louisiana, fire protection districts are funded by millages — which are not fixed dollar amounts, but percent-based tax rates applied to the assessed value of your property.
What is a Millage?
A millage is a tax rate. One mill equals one-tenth of one percent (0.001) of a property’s assessed value.
For example: If your home is assessed at $100,000 and the fire district’s rate is 10 mills, your annual fire tax would be $1,000.
Property Reassessment Every 4 Years
Parish assessors in Louisiana are required by law to reassess property values every four years. When this happens:
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The assessed value of your property may increase or decrease based on market trends.
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However, the millage rate itself does not automatically change due to reassessment.
What Does “Rolling Forward” Mean?
After reassessments, taxing bodies like fire districts must decide whether to:
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Roll back the millage — reduce the rate to keep overall tax revenue neutral, or
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Roll forward — maintain the original, voter-approved millage rate
This can cause confusion. Here’s the key point:
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Rolling forward is not a new tax or a rate increase.
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It simply preserves the existing rate that was already approved by voters.
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If your tax bill increases, it is due to the increase in your property’s assessed value — not because the district raised the rate.
Public Accountability
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All millages must be approved by voters.
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Any decision to roll forward requires public notice and a public hearing, in compliance with Louisiana law.
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Fire protection districts cannot increase their millage rates beyond what was authorized without a new vote.
Summary
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Millages are percentages of property value.
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Property values are reassessed every four years.
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Rolling forward keeps the voter-approved rate in place — it does not increase the rate.
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Any increase in your bill is due to higher assessed property values, not a tax rate change.